And based on what we have deemed to be in the public interest,

We have issued the following Emiri Decree:

Article (1)

Name of the Decree and its Commencement

This Decree shall be named the "Decree on Transaction Fees at Ajman Municipality" and shall come into force from the date of its signature.

Article (2)

Collection of Prescribed Fees

2 (1) The Licenses Section at Ajman Municipality shall collect the fees for commercial, professional, and industrial licenses mentioned in the First Schedule attached to this Decree for all transactions submitted to the said section after the effective date of this Decree or those that are under consideration by the said section at the time of this Decree's enforcement.

2 (2) The Technical Affairs Department at Ajman Municipality shall collect the fees mentioned in the Second Schedule attached to this Decree for all transactions related to buildings and lands in the Emirate of Ajman submitted to the said department after the effective date of this Decree or those that are under consideration by the said department at the time of this Decree's enforcement.

2 (3) The Public Health Section and the Central Laboratory for Food and Environment Control at Ajman Municipality shall collect all fees mentioned in the Third Schedule attached to this Decree for all transactions submitted to the said Public Health Section or the Central Laboratory for Food and Environment Control, as the case may be, after the effective date of this Decree.

2 (4) The Agriculture Section at Ajman Municipality shall collect the prices for seedlings (trees and shrubs) mentioned in the Fourth Schedule attached to this Decree, which the said section sells to the public after the effective date of this Decree.

Article (3)

Payment of Financial Guarantees

3 (1) The concerned transaction owner shall pay the financial guarantee amounts mentioned in the Fifth Schedule attached to this Decree:

(a) to the Technical Affairs Department at Ajman Municipality to guarantee commitment to the construction, renovation, or modification of the concerned building as per the Municipality's approval; or

(b) to the Works Section to guarantee the safe return of any equipment belonging to the said section after its use by any person licensed to use it, or to restore a public road to its previous condition after it has been excavated, its asphalt layer cut, or trenches dug under the asphalt layer for service extensions.

(c) to the Central Laboratory for Food and Environment Control to guarantee the provision of a certificate or certificates from the country of origin or to guarantee the re-export of food items that do not comply with the conditions.

3 (2) The Municipality may deduct any amounts from the financial guarantee in case of any violation of the conditions under which the relevant approval was issued or to cover any administrative expenses incurred by the Municipality in relation to the financial guarantee. The amount of the fine and the administrative expenses shall be determined in accordance with the provisions of the local order issued by the Director-General of the Municipality in this regard, in implementation of the provisions of this Decree.

3 (3) The full financial guarantee amount, or the remainder after deducting any fines imposed or administrative expenses incurred by the Municipality, shall be returned within five working days after the date of issuance of the completion certificate for the building, renovation, or modification from the Municipality, or after the date the transaction owner fulfills the condition or obligation for which the financial guarantee was paid to the competent section of the Municipality.

Article (4)

Exemption from Fee Payment

4 (1) Exemption from the collection of prescribed fees and financial guarantees under this Decree, in whole or in part, is not permissible except by a decision of the Ruler of the Emirate based on reasonable grounds, recommended by the Director-General of the Municipality, justifying the full or partial exemption from collecting fees or paying the financial guarantees prescribed under the provisions of this Decree.

4 (2) The provisions of this Decree, and the fees and guarantees prescribed therein, shall not apply to building permit and completion certificate transactions issued to beneficiaries of government housing projects covered by exemptions determined by the relevant government authorities within the said housing projects.

Article (5)

Violations and Penalties

Without prejudice to the application of any more severe penalties or other measures stipulated in Local Order No. (14) of 1996 issued by the Director-General of Ajman Municipality on 9/12/1996, any natural or legal person who commits a violation of the provisions of this Decree shall be punished with a fine of not less than one thousand dirhams, and the penalty shall be doubled in case of repetition or if multiple violations by the same person are proven at the same time.

Article (6)

Repeal of the Previous Decree and Transitional and Executive Provisions

6 (1) Emiri Decree No. (4) of 1996 is hereby repealed as of the date of this Decree, and any provision in any other local order or legislative decision that contradicts the provisions of this Decree is also repealed.

6 (2) The Director-General of the Municipality may submit any recommendations to amend the provisions of this Decree to add new economic activities or transactions not included in this Decree or to modify the amount of any fees mentioned therein as required by the public interest or to remove any negative effects resulting from the application of any specific fees mentioned in this Decree.

6 (3) The Director-General of the Municipality shall issue the necessary executive orders and decisions to implement the provisions of this Decree, provided that such orders and decisions do not conflict with the provisions of this Decree.

Issued by us at our Diwan in Ajman on this day, Monday, the fifteenth of Rabi' al-Awwal, 1423 Hijri, corresponding to the twenty-seventh day of May, 2002 Gregorian.

Humaid bin Rashid Al Nuaimi

Member of the Supreme Council, Ruler of the Emirate of Ajman

Schedule One

Annex to Emiri Decree No. (5) of 2002

Commercial Licenses Section Fees

(A) Preliminary Approvals:

With the exception of transactions referred to in item (B/2), fees for preliminary approvals for issuing new licenses are collected as follows:

(B) Issuance or Renewal Fees:

B/1 With the exception of transactions referred to in item (B/2), issuance or renewal fees for any license are collected as follows:

B/2 Comprehensive fees are collected upon the first issuance or renewal for the licenses listed below (no preliminary approval fees, issuance fees, or municipality (service) fees are collected for these licenses):

(C) Commercial Lease Registration or Substitute Fees:

Fees for registering shop lease contracts or their substitutes are collected, excluding licenses with comprehensive fees mentioned in item (B/2). The fees are as follows:

C/1

C/2 Fees for registering warehouse lease contracts are collected for all licenses "whose activity requires a warehouse or warehouses" as follows:

(D) Municipality Fees (Formerly Service Fees)

Municipality fees are collected for all licenses, except for those listed in item (B/2), as follows:

1- "Municipality fees" are collected for each license upon new issuance and renewal.

2- If there are multiple activities on the license and the activities are from the same group (homogeneous), up to a maximum of four activities, the highest fee shown for the activity is calculated, unless otherwise indicated. This is in accordance with the list of homogeneous economic activities issued and amended from time to time by the Head of the Section.

3- If a fifth or more activity from the same group is added, 500 AED is calculated for each added activity in addition to the highest fee for the first four homogeneous activities.

4- If any activity from outside the homogeneous group of the main activity on the license is added, the full fee for that added activity is also added.

5- If an "import and export", "export", or "import" activity is added to a commercial license whose prescribed municipality fee is less than one thousand dirhams, the municipality fee for the license will be 1000 dirhams.

6- If the legal form of any license established in Ajman is a limited liability company, the minimum service fee will be (5000) dirhams. If the stated municipality fees based on the activities on the concerned license are higher than (5000) dirhams, the higher fee is calculated.

(E) Other fees related to licenses

The following fees are collected, "if applicable":-

(F) Fees for procedures, certificates, and documents are collected as follows:-

(G) Permits

Permit fees are collected as follows:-

(H) Tax on Hotels, Resorts, and Furnished Apartment Complexes:

A local tax equivalent to 5% of the total sales for room occupancy in hotels, resorts, and furnished apartment complexes is collected.

(I)

A license fee of 7,000 - 10,000 dirhams, at the discretion of the Head of Section, is collected from each contracting company executing a project within the emirate that does not have a commercial license issued by the Ajman Municipality. However, the concerned company must meet the licensing conditions for contracting companies applicable in the emirate, and pay a fixed office lease allowance of 1,000 dirhams if the company decides to have its address in the emirate be the project site.

A- Technical Affairs Department Fees:

(B) Public Works Section Transaction Fees:

• . Building permit and completion certificate transactions issued to beneficiaries of the Sheikh Zayed Housing Programme are exempt from the fees prescribed by this decree.
• . The Director General of the Municipality, after consultation with the Ruler, shall determine the amount of fees, if any, that may be charged to federal ministries, departments, government authorities, and companies contracting with the Emirate's government regarding any of their buildings in the Emirate.

A. Public Health Department Transaction Fees (includes Cleaning Section transaction fees):

(B) Central Laboratory for Food and Environment Control Transaction Fees:

• * Any other services related to home garden requirements as may be approved and valued by the Head of Section.
• * A park entrance fee of two dirhams per adult is collected for the entire day that person spends in the park.

(A) Financial Guarantees for the Technical Affairs Department:

(B) Guarantees and Services for the Public Works Department:

(C) Guarantees for Services of the Central Laboratory for Food and Environment Control: